AMOROSA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AMOROSA
Largest movements
- Tangible fixed assets -€6,317
down €6,317 (-17.2%), from €36,697 to €30,380
of which Other tangible fixed assets: -€4,856
- Receivables within one year +€1,464
up €1,464 (+49.5%), from €2,960 to €4,423
of which Trade receivables: +€1,138
- Cash -€684
down €684 (-21.3%), from €3,213 to €2,529
mainly Current portion of long-term debt (-€7,355) and Other debts (-€3,812)
- Current portion of long-term debt -€7,355
down €7,355 (-100%), from €7,355 to €0
- Profit (loss) carried forward +€7,212
up €7,212 (+44.5%), from -€16,219 to -€9,008
- Other debts -€3,812
down €3,812 (-8.8%), from €43,366 to €39,554
- Trade debts -€1,721
down €1,721 (-62.2%), from €2,765 to €1,044
- Tax, wage and social debts -€740
down €740 (-37.6%), from €1,970 to €1,230
- Gross operating margin +€9,397
up €9,397 (+123%), from €7,660 to €17,057
- Other operating charges +€969
up €969 (+59.0%), from €1,643 to €2,612
- Depreciation -€220
down €220 (-3.4%), from €6,537 to €6,317
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,236 | €38,262 | -€5,974 | -13.5% |
| Fixed assets | 21/28 | €36,697 | €30,380 | -€6,317 | -17.2% |
| Tangible fixed assets | 22/27 | €36,697 | €30,380 | -€6,317 | -17.2% |
| Plant, machinery and equipment | 23 | €2,255 | €1,127 | -€1,128 | -50.0% |
| Furniture and vehicles | 24 | €451 | €117 | -€333 | -74.0% |
| Other tangible fixed assets | 26 | €33,992 | €29,135 | -€4,856 | -14.3% |
| Current assets | 29/58 | €7,539 | €7,882 | +€343 | +4.5% |
| Amounts receivable within one year | 40/41 | €2,960 | €4,423 | +€1,464 | +49.5% |
| Trade receivables | 40 | €2,826 | €3,964 | +€1,138 | +40.3% |
| Other amounts receivable | 41 | €134 | €459 | +€326 | +244% |
| Cash at bank and in hand | 54/58 | €3,213 | €2,529 | -€684 | -21.3% |
| Deferred charges and accrued income | 490/1 | €1,366 | €929 | -€437 | -32.0% |
| Total equity and liabilities | 10/49 | €44,236 | €38,262 | -€5,974 | -13.5% |
| Equity | 10/15 | -€11,219 | -€4,008 | +€7,212 | +64.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,219 | -€9,008 | +€7,212 | +44.5% |
| Amounts payable | 17/49 | €55,456 | €42,270 | -€13,186 | -23.8% |
| Amounts payable within one year | 42/48 | €55,456 | €41,828 | -€13,627 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €7,355 | €0 | -€7,355 | -100% |
| Trade debts | 44 | €2,765 | €1,044 | -€1,721 | -62.2% |
| Suppliers | 440/4 | €2,765 | €1,044 | -€1,721 | -62.2% |
| Taxes, remuneration and social security | 45 | €1,970 | €1,230 | -€740 | -37.6% |
| Taxes | 450/3 | €1,970 | €1,230 | -€740 | -37.6% |
| Other amounts payable | 47/48 | €43,366 | €39,554 | -€3,812 | -8.8% |
| Accrued charges and deferred income | 492/3 | - | €441 | +€441 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,537 | €6,317 | -€220 | -3.4% |
| Other operating charges | 640/8 | €1,643 | €2,612 | +€969 | +59.0% |
| Gross operating margin | 9900 | €7,660 | €17,057 | +€9,397 | +123% |
| Operating profit (loss) | 9901 | -€520 | €8,128 | +€8,648 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -100% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100% |
| Financial charges | 65/66B | €932 | €916 | -€16 | -1.7% |
| Recurring financial charges | 65 | €932 | €916 | -€16 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,444 | €7,212 | +€8,656 | |
| Profit (loss) for the period | 9904 | -€1,444 | €7,212 | +€8,656 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,444 | €7,212 | +€8,656 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.